Author: Li, Kay-yuen Mike
Title: Financial report assistant XBRL transformer
Degree: M.Sc.
Year: 2007
Subject: Hong Kong Polytechnic University -- Dissertations.
XBRL (Document markup language)
Business enterprises -- Finance -- Data processing.
Department: Department of Computing
Pages: viii, 75 leaves : ill. ; 30 cm.
Language: English
Abstract: Nowadays, most of the existing data is not XBRL-compliant. We have to develop a tool to transform these data into XBRL-compliance format, so that we can take the advantages of XBRL. This dissertation is going to discuss how to transform the existing financial data into XBRL format. Basically, XBRL is designed for computer processing. However, the designers have tried their best to make them human readable. So, a very important characteristic of XBRL is that their element name is composed by multiple words, such as "NetCashFlowsProvidedByUsedOperatingActivitiesDiscontinuedOperations" and "GainLossOnSaleBuildingChangesBalances". Because of this characteristic, this dissertation investigates a keyword-based transformation algorithm to find the mapping between the element name of source financial statement and the element name of taxonomy schema. Our algorithm is named as XBRL Transformer (XT). It includes two main modules, XT-Source2XML and XT-XML2XBRL. XT-Source2XML transforms a source file, such as MS-Excel, Lotus-123, MS-Word, MS-Access, etc, to a corresponding XML file, and then it outputs the corresponding XML to the second tier, XT-XML2XBRL. After XT-XML2XBRL receives an XML file, it will transform it to XBRL instance file.
Rights: All rights reserved
Access: restricted access

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